scholarly journals Ethical Credibility Risks Monitoring in Manufacturing Companies in Slovakia and V4 Countries

2021 ◽  
Vol 29 (4) ◽  
pp. 302-308
Author(s):  
Erika Sujová ◽  
Helena Čierna ◽  
Jaroslava Štefková
Keyword(s):  
Corporate Culture ◽  
Internal Environment ◽  
Manufacturing Companies ◽  
Close Relationship ◽  
Business Entities ◽  
Operational Activities ◽  
A Company

Abstract Among the significant determinants influencing the corporate culture is the degree of riskiness in the operational activities of a company. Firstly and most importantly, business entities must be prepared to respond quickly to the needs of an external as well as the internal environment, to be in close relationship with customers, to use internal business activities, to strive to build the desired way of behaviour and actions of all stakeholders. The paper aims to define possible risks of ethical credibility based on the analysis and research in selected production companies operating in Slovakia and then propose options, measures to eliminate the threats to ethical credibility and thus increase the credibility and reliability of manufacturing companies.

scholarly journals Influence of Ethical Components on the Development of Corporate Culture of Telecommunication Enterprises

2021 ◽  
Vol 8 (523) ◽  
pp. 196-203
Author(s):  
O. Y. Guseva ◽  
◽  
N. M. Sukurova ◽  
Keyword(s):  
Corporate Culture ◽  
Corporate Values ◽  
Management Personnel ◽  
World Markets ◽  
Close Relationship ◽  
Ethics Code ◽  
Ethical Norms ◽  
Telecommunication Enterprise ◽  
Business Entities ◽  
The Impact

The article explains the essence and features of the development of corporate culture of telecommunication enterprises; certain elements of corporate culture are studied, including ethical; the problems of its formation, evaluation and development are generalized. The article is aimed at researching the influence of ethical components on the development of the corporate culture of telecommunication enterprises on the basis of determining the main ethical components of the culture of business entities. It is proved that the main ethical components of the corporate culture of the telecommunication enterprise are: corporate values, ethics code, principles of management, personnel policy, principles of work with personnel. Determination of the impact of these components on the development of corporate culture was carried out on the basis of rating. It is determined that the group of ethical components and, accordingly, the criterion of «ethical norms and principles of management» is one of the four criteria by which the level of the corporate culture of enterprise be evaluated. The carried out computation showed that the level of development of ethical norms in telecommunication enterprises is quite high: the ratio of the value of the level of development of corporate culture to the reference indicator ranges from 0.71-1. The carried out analysis of ethical components of large telecommunication enterprises with a developed corporate culture allowed to identify the tendency of close relationship between these two characteristics. The criteria that indicate the development of corporate culture are substantiated and the idea of the significance and necessity of further development of ethical components for the successful long-term functioning of enterprises in both the domestic and the world markets are formed.

The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)

2019 ◽  
Vol 2 (2) ◽  
pp. 118-146
Author(s):  
Triana Meinarsih ◽  
Abdul Yusuf ◽  
Muhammad Zilal Hamzah
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Z Score ◽  
Quality Of Accounting Information ◽  
Independent Variable ◽  
A Company

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.

The Decision of the General Meeting of Members in a Non-Public Business Company: Concept and Types

2020 ◽  
Vol 2 (2) ◽  
pp. 148-169
Author(s):  
V. K. Andreev ◽  
◽  
V. A. Kondratiev ◽  
Keyword(s):  
Civil Rights ◽  
General Meeting ◽  
Business Community ◽  
Positive Law ◽  
State Register ◽  
Business Results ◽  
Starting Point ◽  
Business Entities ◽  
State Registration ◽  
A Company

Introduction. The article examines the features of holding general meetings of members in non-public business companies, in particular questions about the place of decisions of general meeting in the system of legal facts, their relationship with the deal and the contract. The ability to use digital technology in decision making. Theoretical Basis. Methods. The article is based on an analysis of the norms of positive law, primarily the Civil Code and the Laws on Company Business. Results. The authors conclude that the starting point in the activities of a non-public business company is the acquisition and exercise of their civil rights and the fulfilment of duties, and not a legal relationship that includes civil rights and civil duties as a necessary element. In addition, the decision of a general meeting, despite having many features in common, is not a deal. The decision of a general meeting, acting as an act of individual regulation, is in fact an act of a legal entity, and not a decision of the business community. The authors proposed a classification of decisions of meetings of business entities, depending on the method of their adoption, the possibilities being: the unanimously adoption by all participants of the company; decisions of the meeting of members of a company being adopted by a majority, or a qualified majority, of votes; decisions of the meeting of members of a company to change its charter, reorganization and liquidation of the company, requiring state registration in the unified state register of legal entities. The decision of a general meeting can be made either in person or in absentia, or a combination of the two. The decision of the meeting adopted in absentia will be valid, despite the absence of any special document establishing the procedure for its adoption. Discussion and Conclusion. Decisions of general meetings are actions of participants in a business company concerning legal consequences, including civil rights and obligations, in cases specified by law, and binding on all persons entitled to participate in the meeting, as well as other persons, whether required by law or having some other involvement.

Territorial capital as a company intangible

2016 ◽  
Vol 17 (1) ◽  
pp. 148-167 ◽  
Author(s):  
Mariachiara Barzotto ◽  
Giancarlo Corò ◽  
Mario Volpe
Keyword(s):  
Great Difficulty ◽  
Future Research ◽  
Manufacturing Companies ◽  
Policy Makers ◽  
Content Type ◽  
Capital Growth ◽  
Multiple Case ◽  
Definition Of ◽  
A Company

Purpose – The purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware of, and how it can sustain, the territorial tangible and intangible assets present in the economic area in which it is located. Design/methodology/approach – The study presents an empirical multiple case-study, investigating ten mid-/large-sized Italian companies in manufacturing sectors. Findings – The results indicate that the sampled manufacturing companies are intertwined with the environment in which they are embedded, both in their home country and in host ones. The domestic territorial capital has provided, and still provides, enterprises with workers endowed with the necessary technical skills that they can have great difficulty in finding in other places. In turn, companies support territorial capital generation through their activities. Research limitations/implications – To increase the generalisability of the results, future research should expand the sample and examine firms based in different countries and sectors. Practical implications – Implications for policy makers: developing effective initiatives to support and guide a sustainable territorial capital growth. Implications for managers and investors: improving managerial and investors’ decisions by disclosing a complete picture of the enterprise, also outside the firm boundaries. Originality/value – The study contributes to intangibles/intellectual capital literature by shedding light on the importance of including territorial capital in a company’s report to improve the definition of the firm’s value. Accounting of the territorial capital would increase the awareness of the socio-economic environment value in which companies are located and its use.

ANALISIS AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR MENURUT PSAK NO 14 PADA PT AGUNG BUMI AGRO

2021 ◽  
Vol 23 (1) ◽  
pp. 108-126
Author(s):  
Laras Mei ◽  
Nanik Kustiningsih ◽  
Rizalnur Firdaus
Keyword(s):  
Business Activity ◽  
Manufacturing Companies ◽  
A Company

Abstract Inventory is one of the important things for a company, this isbecause most of the assets owned by the company are located on theinventory account side. For trading and manufacturing companies,inventory can be said to be the life or heart of the business, because thecompany's main business activity comes from the availability of inventorystocks. Therefore, the application of inventory accounting inmanufacturing companies is necessary to avoid the occurrence of OverStock (OS) or Out Of Stock (OOS). The purpose of research at PT AgungBumi Agro is to find out whether the application of PT Agung Bumi Agro'sinventory accounting is in accordance with PSAK No. 14 Revised of 2015.This research was conducted by comparing the process of implementingPT Agung Bumi Agro's inventory accounting with the applicableprovisions of PSAK No. 14 Revision of 2015. The results obtained in thisstudy explain that the inventory accounting income at PT Agung BumiAgro is good in terms of inventory definition, inventory measurement,recognition as expense and disclosure of inventories have beenimplemented in accordance with PSAK No. 14, 2015 Revision.Keywords : Inventory; PSAK No 14, 2015 Revision; InventoryValuation; Inventory Recording

scholarly journals Penerapan Metode FIFO dalam Persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) pada PT Jasaraharja Putera

2020 ◽  
Vol 3 (2) ◽  
pp. 113
Author(s):  
Salisatul Laili Finisa ◽  
Octavia Lhaksmi P.
Keyword(s):  
Qualitative Methods ◽  
Accident Insurance ◽  
Trading Company ◽  
Industrial Manufacturing ◽  
Manufacturing Company ◽  
Operational Activities ◽  
Important Position ◽  
A Company

AbstrakTujuan dari penelitian ini yaitu untuk menilai keefektifan penerapan metode FIFO dalam persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) di PT Jasaraharja Putera. PT Jasaraharja Putera merupakan perusahaan yang bergerak di bidang jasa asuransi. Persediaan merupakan aktiva perusahaan yang menempati posisi yang cukup penting dalam suatu perusahaan, baik itu perusahaan dagang maupun perusahaan industri (manufaktur). Persediaan yang dimiliki perusahaan dapat dijual untuk kegiatan operasional perusahaan. Kendala yang sering dihadapi dalam akuntansi persediaan yaitu mengenai pencatatan. Metode dalam penelitian ini menggunakan metode kualitatif dimana penelitian dilakukan secara langsung di lapangan dan bersifat deskriptif pada PT Jasaraharja Putera. Penelitian ini menyimpulkan bahwa PT Jasaraharja Putera sudah menerapkan metode FIFO dalam pencatatan persediaan Resi AKDP (Akuntansi Kecelakaan Dalan Perjalanan), namun masih dilaksanakan dengan sangat sederhana dan belum terprogram.Kata kunci: Metode FIFO; Persediaan; Resi AKDP.ABSTRACTThe purpose of this study is to assess the effectiveness of the application of the FIFO method in the inventory of AKDP Receipt (Travel Accident Insurance) at PT Jasaraharja Putera. PT Jasaraharja Putera is a company engaged in insurance services. Inventory is a company asset that occupies an important position in a company, be it a trading company or an industrial (manufacturing) company. Inventories owned by the company can be sold for the company’s operational activities. Constraints that are often encountered in inventory accounting namely regarding recording. The method in this study uses qualitative methods where research is conducted directly in the field and is descriptive in nature at PT Jasaraharja Putera. This study concludes that PT Jasaraharja Putera has implemented the FIFO method in recording inventory of AKDP Receipt (Travel Accident Insurance), but it is still carried out in a very simple and not programmed manner.Keywords: AKDP receipt; FIFO method; Inventory.

scholarly journals Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

2020 ◽  
Vol 1 (1) ◽  
pp. 18-24
Author(s):  
Annisa Nur Hakim ◽  
A Jajang W Mahri ◽  
Aas Nurasyiah
Keyword(s):  
Data Envelopment Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Data Envelopment ◽  
Analysis Technique ◽  
Dea Analysis ◽  
Input Variables ◽  
Operational Activities ◽  
A Company ◽  
Descriptive Method

Abstract.     Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords.          Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

scholarly journals Analisis Modal Kerja Dan Pengaruhnya Terhadap Pertumbuhan Perusahaan

2013 ◽  
Vol 1 (3) ◽  
pp. 229-236
Author(s):  
Nusa Muktiadji ◽  
Heri Sastra
Keyword(s):  
Working Capital ◽  
Capital Growth ◽  
Current Asset ◽  
Operational Activities ◽  
A Company

Working capital is one of important factors in a company. It’s current asset which easy to be cashed and utilized for daily operational activities of the company. The amount of reasonable working capital in a company is the amount of working capital which is enough or in mutual accord with the fund needed to finance the operational activities. The purpose of this research is to find out the correlation and impact of working capital on the company’s growth. The analysis is done to know whether the amount of working capital has correlation and impact towards the company’s growth. The research was conducted at PT. Indocement Tunggal Prakarsa, Tbk, the national companies running in cement. The result of the research shows that PT. Indocement Tunggal Prakarsa, Tbk has been efficient in managing their working capital. It’s proven by the more increase of working capital of the the companies. PT. Indocement Tunggal Prakarsa, Tbk has been able to make profit with the result that there is growth in the company. Yet, at PT. Indocement Tunggal Prakarsa, Tbk, the profit yielded cannot make the growth increases.   Keywords : Working capital; growth.

scholarly journals Inventory Information System Design at PT. Instaprint Jaya Primatama

2020 ◽  
Vol 1 (2 April) ◽  
pp. 129-142
Author(s):  
Janu Ilham Saputro ◽  
Dwiana Octavia ◽  
Hurdjanto Wibisono
Keyword(s):  
Current System ◽  
System Modeling ◽  
Unified Modeling Language ◽  
Fast Time ◽  
Literature Study ◽  
Information System Design ◽  
Unified Modeling ◽  
Long Time ◽  
Operational Activities ◽  
A Company

Information technology is rapidly developing all existing activities or activities become very important in determining the progress of the company, both in operational and non-operational activities, one of which is the procurement report which must produce accurate and accurate reports. PT Instaprint Jaya Primatama is a company engaged in the field of digital printing while those who do not yet have a system that uses stock of goods, the current system still has problems such as requiring a long time to find the amount needed Every day and making reports still using Ms. Excel so there is a delay in the company's performance. This study aims to create a system that can support the process of reporting needs that can be done effectively, the design process uses the PIECES method, system modeling using UML (Unified Modeling Language) to use visualization, which can be used by using the Hypertext Preprocessor programming language (PHP ) with a MySQL-Server database as a database. And to collect data, the authors use the method of observation, interviews, and literature study. With the system of preparation of goods, can make it easier for inventory administrators to produce accurate reports with a fast time can be made in order to produce effective and efficient.

scholarly journals PROFITABILITAS PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empris pada Perusahaan Manufaktur yang Go Publik yang terdaftar di BEI periode 2013-2015)

JURNAL PUNDI ◽  
2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Mike Kusuma Dewi
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Income Smoothing ◽  
Economic Conditions ◽  
Earnings Information ◽  
Business Entities ◽  
A Company ◽  
Test Result ◽  
Valid Information

In earnings information companies can be used to assess the performance of management, and can also to estimate the risk in investing in a company. Investors often focus their attention on earnings information without seeing the procedures used to generate earnings information will encourage the company's management to take income smoothing action. Hopefully the information provided in the financial statements is valid information, relevant and reliable for users of financial statements. In reality there is no denying that there are still companies that indicate the practice of income smoothing.               The purpose of this study is to determine the effect of ROE and NPM on the practice of income smoothing on manufacturing entities that have Go Public listed on the Indonesia Stock Exchange This study used a sample of 35 business entities that have Go Public period           2013-2015. The research hypothesis used Multiple Regression Analysis using SPSS Ver.data processing tool 16. The test result showed that ROE and NPM there is no significant influence to earnings smoothing practice. And in fact until 2015 where the good economic conditions do not affect management to implement the practice of income smoothing. Key words : ROE, NPM, Income smoothing

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